INSTRUCTIONS FOR COMPLETING CALCASIEU PARISH'S ...

1 INSTRUCTIONS FOR COMPLETING CALCASIEU PARISH'S consolidated RETURNWARNING: DO NOT USE ANY OTHER TAXPAYER RETURN AS THIS WILL RESULT IN IMPROPER CREDITLINE1 Gross sales as used herein means the total sales of tangible personal property, sales of taxable services and gross receipts from the leasing or rental of tangible personal property as reported to thestate of Louisiana must be entered on this 2 Sales of tangible personal property and/or services which are going to be resold by the purchaser or used for further processing of a product for resale are to be listed here. Dealers who purchasefor either resale or further processing must provide vendor with applicable exemption 3 Cash discounts allowed by the vendor and taken by the customer are allowed in the period claimed by the customer. Sales returns and allowances are allowed, if such returns are unused andfuture sales will be made at or near the same selling price. Repossession of property sold on an installment or credit basis are not 4 Applicable only to sales of tangible personal property delivered outside the jurisdiction (does not apply to repaired property).

2 LINE 5 Sales of gasoline and other motor fuels are entered 6 Sales of tangible personal property, services or lease and rentals to the United States government and their agencies or the State of Louisiana and it political subdivision, inclusive of their agencies,boards commissions and instrumentalities are exempt from taxation provided that the dealer retains complete details of the transactions in his 7 Sales to purchasers playing with Food Stamps or WIC (Women, Infants and Children) Vouchers are to be entered on this 8,9 & 10 Any other deductions authorized by law must be verified by reference to the law and regulations and properly 11 & 12 Self 13 Jurisdictional sales less allowable deductions applicable to that specific jurisdiction are entered on this line in each column in which taxable activity occurs. The sum of all columns must equal thesum reported on line 14A use tax is due on the purchaser's acquisition price of tangible personal property used, consumed, distributed, or stored for use or consumption in the respective jurisdiction(s) on which tax has notbeen paid to the vendor.

3 Use tax would apply where tangible personal property is imported into the parish and other applicable jurisdictions for use, consumption, distribution or storage on which alike or equal tax has not been 15 Self 16 Tax equals the tax rate found under each jurisdiction printed on the return multiplied by the amount indicated on line 16aFOOD AND DRUG EXEMPTION: Applicable only to Columns A (1%) and H (1%). Sales of food for further preparation and consumption in the home, and sales of food to be consumed by the staffand students of educational institutions, the staff and patients of hospitals and mental institutions, and boarders of rooming houses and facilities not open to outsiders or the general public areexempt from Districts No. 1 tax. Likewise, the sales of drugs prescribed by physicians or dentists, orthotic and prosthetic devices and wheelchairs prescribed by physician for personal consumptionand use. The sales or purchase of any ostomy, ileostomy, or colostomy device or any other appliance, including catheters or related items which are required as a result of any surgical procedureby which an artificial opening is created in the human body for the elimination of natural waste are exempt from Districts No.

4 1 MACHINERY/EQUIPMENT EXEMPTION: This special exclusion was enacted by the Lake Charles City Council with an effective date of September 1, 2005. It is limited innature and does not apply to all geographical areas located within the municipal limits of Lake Charles. However, by its design, it was intended to follow the same dictates of ACT 1 enacted by theLouisiana Legislature in 2004. Therefore, all requirements necessary for qualifying for the state's exclusion would also be operative for purposes consistent with the Lake Charles , unlike the state, Lake Charles will grant its exclusion to 100% of the cost or sales price of all eligble purchases by dealers who have met the qualifications required by the statute. Variouspublications outlining qualifications and eligible purchases may be found on the Louisiana Department of Revenue's website. A special exemption certificate will be made available to qualifiedmanufacturer's to signify their eligibility for the local exclusion.

5 For computational purposes associated with the local return, the dealer will compile all qualified purchases of equipment, machinery,leases or rentals of eligible equipment and machinery, then multiply the sum by the City's tax rate of The product will then be entered on Line 16a of Column B (Lake Charles). In no instance shall the exclusion exceed of the amount entered on line 14 (Purchases subject to use tax in the jurisdiction)LINE 16bSubtract line 16a from line 16 and enter the difference on this line. Applicable only to Columns A and 17In cases where the total amount of tax collected for each jurisdiction exceeds the tax levy, excess shall be recorded here and included in computations of the tax 18 Self 19 The dealer is compensated for accounting for and remitting the tax levied by each respective ordinance at the rate so designated and is to be deducted from the total taxaccounted for when transmitting said taxes to the tax office.

6 Vendor's compensation is not allowed on returns transmitted after the 20th of the month in which due and 20 Self 21A delinquent penalty of 5% becomes due on the 21st of the month in which the return is due and increases each 30 day period thereafter by 5% not to exceed 25% in aggregate. For ease incomputation the 30 days are based upon the 21st thru the 20th of the following 22 Interest at the rate of 1 1/4% per month or fraction thereof is due on all returns transmitted to this office after the 20th of the month in which due. Returns become delinquent on the 21st of themonth due. Returns transmitted through the mail must bear an official postmark no later than the 20th, except in cases when the 20th falls on a weekend or national holiday. In such cases, the 1stbusiness day following the weekend or holiday will be 23 Self 24 Authorized debits/credits, as evidenced by an official memo, are to be recorded on this line. Debit or credit memo must accompany your 25 Self 26 Combine line 25's totals for all jurisdictions and the sum of this combination will appear here.

7 Make remittance in the amount shown on this on COMPLETING this return form should be directed to the CALCASIEU parish Sales and Use Tax Department. Our telephone numbers are (337) 437-1200, 1201, 1202, 1203.